The cost of a completed job in a job order costing

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The cost of a completed job in a job-order costing system typically consists of the actual materials cost of the job, the actual labor cost of the job, and the actual amount of manufacturing overhead cost of the job.
Job 731 was recently completed. The following data have been recorded on its job cost sheet:The company applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $14 per machine-hour. The total cost that would be recorded on the job cost sheet for Job 731 would be: 
Desrevisseau Inc., a manufacturing company, has provided the following data for the month of August. The balance in the Work in Process inventory account was $10,000 at the beginning of the month and $22,000 at the end of the month. During the month, the company incurred direct materials cost of $63,000 and direct labor cost of $39,000. The actual manufacturing overhead cost incurred was $40,000. The manufacturing overhead cost applied to jobs was $43,000. The cost of goods manufactured for August was:
At an activity level of 4,500 units in a month, Goldbach Corporation's total variable maintenance and repair cost is $320,850 and its total fixed maintenance and repair cost is $94,950. What would be thetotal maintenance and repair cost, both fixed and variable, at an activity level of 4,700 units in a month? Assume that this level of activity is within the relevant range.
A partial listing of costs incurred during December at Gagnier Corporation appears below:Factory supplies$24,000 Administrative wages and salaries$121,000 Direct materials$169,000 Sales staff salaries$84,000 Factory depreciation$65,000 Corporate headquarters building rent$50,000 Indirect labor$48,000 Marketing$119,000 Direct labor$99,000 The total of the period costs listed above for December is:

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